Status of Interpretation No. 35

Criteria for Applying the Equity Method of Accounting for Investments in Common Stockā€”an interpretation of APB Opinion No. 18


May 1981

Effective Date:
For fiscal years beginning after June 15, 1981

No other pronouncements

Affected by:
No other pronouncements

Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides